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GST on income from Renting of Warehouse to store Agricultural Produce
Case Law Details
- Case Name
- In re Samco Logistics LLP (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re Samco Logistics LLP (GST AAR Tamilnadu)
1. Rental Income received by the applicant from Renting Warehouse to store Agricultural Produce is a consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017.
2. Renting Warehouse to store Agricultural Produce is considered as supply of service, and the same is not classifiable as “loading, unloading packing, storage or warehousing of agricultural produce, with ‘Nil’ GST Rate under SI. No. 54(e) of SAC 9985 of the Notification...
